Laurano v. Commissioner
United States Tax Court
Petitioner Roger used petitioners' automobile and home telephone for business. Petitioner Margaret, a certified teacher in Toronto, Canada, took three courses in 1973, one of which was required for her to be certified to teach in New Jersey. All three courses maintained or improved Margaret's skills as a teacher. Held, amount of business expense deductions for automobile and home telephone expenses determined.
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Petitioner Roger used petitioners' automobile and home telephone for business. Petitioner Margaret, a certified teacher in Toronto, Canada, took three courses in 1973, one of which was required for her to be certified to teach in New Jersey. All three courses maintained or improved Margaret's skills as a teacher. Held, amount of business expense deductions for automobile and home telephone expenses determined. Held, further: Petitioners are entitled to business expense deductions for Margaret's education expenses. The courses which Margaret took in 1973 did not help her to qualify for a new…
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency in petitioners’ Federal income tax for the taxable year 1973 in the amount of $408.55. There are three issues remaining for our decision: (1) Whether petitioners are entitled to a business expense deduction for their automobile expenses in excess of the amount allowed by respondent; (2) whether petitioners are entitled to a business expense deduction for home telephone expenses in excess of the amount allowed by respondent; and (3) whether petitioners have adequately substantiated their claimed educational expenses and, if so, whether…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sharon v. CommissionerUnited States Tax Court · 1976
- Green v. CommissionerUnited States Tax Court · 1972
- Horodysky v. CommissionerUnited States Tax Court · 1970
3Cited by14 opinions
- Robinson v. CommissionerUnited States Tax Court · 1982
- Toner v. CommissionerUnited States Tax Court · 1979
- Baist v. CommissionerUnited States Tax Court · 1988
- Drummond v. CommissionerUnited States Tax Court · 1980
- Laurano v. CommissionerUnited States Tax Court · 1978
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